Virginia Code

Va. Code Ann. § 58.1-1824 (2026)

Protective claim for refund

✓ current as of May 2026

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Any person who has paid an assessment of taxes administered by the Department of Taxation may preserve his judicial remedies by filing a claim for refund with the Tax Commissioner on forms prescribed by the Department within three years of the date such tax was assessed. Such taxpayer may, at any time before the end of one year after the date of the Tax Commissioner's decision on such claim, seek redress from the circuit court under § 58.1-1825. The Tax Commissioner may decide such claim on the merits in the manner provided in § 58.1-1822 for appeals under § 58.1-1821, or may, in his discretion, hold such claim without decision pending the conclusion of litigation affecting such claim. The fact that such claim is pending shall not be a bar to any other action under this chapter.

Code 1950, § 58-1119.1; 1980, c. 633; 1984, c. 675.

Notes of Decisions

Cited in 3 cases, 1994–2006 · leading case: Chesapeake Hosp. Auth. v. Commonwealth, 554 S.E.2d 55 (Va. 2001).

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Chesapeake Hosp. Auth. v. Commonwealth, 554 S.E.2d 55 (Va. 2001). “1-1821 applies to “Application to Tax Commissioner for correction,” § 58.1-1824 applies to “Protective claim for refund,” and § 58.”

City of Roanoke v. Moody Graphic Color Serv., Inc., 70 Va. Cir. 165 (Roanoke County Cir. Ct. 2006). “1-1821, § 58.1-1824, or § 58.1-1825 before January 1, 1985, unpublished rulings and other administrative interpretations which are documented and established by competent evidence to have been in effect prior to July 1,1980, shall be accorded judicial notice and shall be given…”

Giesecke v. Dep't of Taxation, 34 Va. Cir. 455 (Fairfax Cir. Ct. 1994). “1-332 and § 58.1-1824. Among the considerations underlying the provision for retroactive application of the amendment was the prospective loss of $20.”

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